3 (also spline curve) Mathematics A continuous curve constructed so as to pass through a given set of points and have a certain number of continuous derivatives. Example sentences. 1  The data was therefore fit nonparametrically to a smooth curve using the Dierckx algorithm for cubic spline curve fitting.
Definition of Unearned Revenue in Accounting. Unearned revenue is the same thing as deferred revenue. In accounting, unearned revenue is a liability. It is a liability because even though a company has received payment from the customer, the money is potentially refundable and thus not yet recognized as revenue.
A company must recognize the earned portion of the unearned revenue as the service or goods are provided. For instance, a newspaper company receives $50 in advance for a 10-week subscription. This means it costs $5 per week to subscribe to the newspaper because $50 divided by 10 weeks is $5. company recognizes revenue when a sale is made or when the service is provided. Unearned revenue occurs when a company receives cash but has not yet provided the goods and services. Unearned revenue does not appear on the income statement with the companyâs other revenues.